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HMRC internal manual

VAT Food

Updates: VAT Food

2017

published amendments

Agricultural grants, subsidies and price guarantees
link updated
Excepted items: catering: catering in particular situations
links updated
Excepted items: catering: secondary catering issues: single and multiple supplies
link updated
Excepted items: catering: secondary catering issues: meals supplied free of charge
link updated
Excepted items: catering: secondary catering issues: principal or agent?
link updated
Items benefiting from the relief: live animals: diseased animals
link updated
Items benefiting from the relief: products used for animal feed and other purposes: food and medicine
link updated
Items benefiting from the relief: products used for animal feed and other purposes: general
link updated
link updated
Items benefiting from the relief: animal feeding stuffs: keep of animals
links updated
Role of Indirect Tax Directorate
links updated

published amendments

Items benefiting from the relief: what is food?: food packaging: general
links updated

published amendments

Items benefiting from the relief: animal feeding stuffs: keep of animals
updated policy team name
Items benefiting from the relief: products used for animal feed and other purposes: food and medicine
updated team name
Items benefiting from the relief: products used for animal feed and other purposes: general
Updated team name
Role of Indirect Tax Directorate
updated team name

published amendments

Canned, packaged or prepared
re-published page

2018

published amendments

Role of Indirect Tax Directorate
updated link to Advisory policy team manual